For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
From the Kennedy Center to the smithsonian, the price is going through the roof. And to have my work in the smithsonian Museum -- that I never dreamt of. smithsonian Institution scientist Bill Eberhard, founding father of the whole field, favors the internal courtship idea.